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Net (Loss)/Income per Share (Tables)

12 Months Ended

Dec. 31, 2022

Net (Loss)/Income per Share

Summary of antidilutive securities excluded from computation of earnings per share

​

​	​	​	​	​	​	​
​	​	For the year ended December 31,
​		2020		2021		2022
Share options		2,092,300		7,036,117		—
Restricted shares		3,141,612		5,680,877		—
Restricted share units		—		2,462,618		—
Total		5,233,912		15,179,612		—

​

Summary of computation of basic and diluted net (loss)/income per share

​

​	​	​	​	​	​	​
​	​	For the year ended December 31,
​	​	2020	​	2021	​	2022
​		RMB		RMB		RMB
Numerator:
Net (loss)/income		(82,184)		(127,250)		86,504
Less: accretions to preferred shares redemption value		(154,066)		—		—
Less: net loss attributable to the non-controlling interest shareholders	​	—	​	—	​	(13)
Net (loss)/income attributable to Lizhi Inc.’s ordinary shareholders		(236,250)		(127,250)		86,517
​	​	​	​	​	​	​
Denominator:
Weighted average number of ordinary shares outstanding, basic		883,202,412		991,715,849		1,036,485,949
Add:	​	​	​	​	​	​
Share options	​	—	​	—	​	852,691
Restricted shares	​	—	​	—	​	1,279,270
Weighted average number of ordinary shares outstanding, diluted		883,202,412		991,715,849		1,038,617,910
​	​	​	​	​	​	​
Basic net (loss)/income per share attributable to Lizhi Inc.’s ordinary shareholders		(0.27)		(0.13)		0.08
Diluted net (loss)/income per share attributable to Lizhi Inc.’s ordinary shareholders		(0.27)		(0.13)		0.08

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- References

No definition available.

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- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257

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